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Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| PUBLIC FINANCE (PhD) | |
| Code | PF824 |
| Name | Tax Planning |
| Term | 2024-2025 Academic Year |
| Term | Fall and Spring |
| Duration (T+A) | 4-0 (T-A) (17 Week) |
| ECTS | 8 ECTS |
| National Credit | 4 National Credit |
| Teaching Language | Türkçe |
| Level | Doktora Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. NESLİHAN COŞKUN KARADAĞ |
| Course Instructor |
Prof. Dr. NESLİHAN COŞKUN KARADAĞ
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
Emphasizing the purpose and importance of tax planning, researching the problem of who, why, how, when, and at what cost tax planning, tax planning principles, the role of the state in tax planning and tax strategies within the framework of current tax laws constitute the content of this course.
Course Content
The aim of this course is to examine and analyze the ways in which taxes, which are a cost factor for taxpayers, can be eliminated/reduced/spread over time, within a strategic plan, at national and international level and within legal limits.
Course Precondition
no prerequisites
Resources
Vergi Planlaması -Teori ve Uygulama- 2020-Ekin Yayınevi, Ed. Neslihan Coşkun Karadağ Coşkun Karadağ, N. (2009). “Hukuki Güvenlik İlkesinin Vergi Planlamasında Taşıdığı Anlam Üzerine Bir Değerlendirme”, Prof.Dr.Mualla Öncel’e Armağan, Cilt 1. Ankara Üniversitesi Yayınları, s.693-746. Şanver, S. (1968). İşletme Vergiciliği ve Türk Vergi Sistemi, Doçentlik Tezi, Başaran Matbaası, İstanbul. Oktar, C. (2004). İşletmelerde Vergi Planlaması ve Türkiye Örneği, Filiz Kitabevi, İstanbul. Tuncer, S.(2008). “İşletme Vergiciliğinden Vergi Planlamasına”, Yaklaşım Dergisi, Yıl:16, Sayı 181, Ocak.
Notes
Mills, L., Erickson, M.M., Maydew E.L.(1998). “Investments in Tax Planning”, The Journal of the American Taxation Association, Vol:20, No:1, Spring 1998. Göker, C. (2011). Yönlendirici Vergilendirme, Turhan Kitabevi, Ankara Hoffman, W.H. (1960). “The Principles of Tax Planning”, The Tax Magazine, Vol.38, No 9, s.667-682. Hoffman, W.H.(1961). “The Theory of Tax Planning”, The Accounting Review, Vol.36, No.2, p. 274-281
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | analyze the purpose of tax planning |
| LO02 | explain the importance of tax planning |
| LO03 | sorts/uses tax planning tools |
| LO04 | analyze the general principles of tax planning |
| LO05 | analyzes the role of the state in tax planning |
| LO06 | makes tax planning using all tax legislation |
| LO07 | Raises public awareness about preferring tax planning over tax evasion |
| LO08 | Develops tax planning strategy in academic studies |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | To be able to explain the basic conceptual knowledge related to the field, including the relationship between theory and practice. | 4 |
| PLO02 | Bilgi - Kuramsal, Olgusal | To be able to synthesise the problems encountered in the field of finance with the information obtained from the field and different disciplines and evaluate the results. | 1 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Can explain the functioning of tax systems and different tax systems by using the theoretical and legal knowledge about the taxation process. | 5 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Explains the policy proposals that can be applied against economic and financial problems in the context of fiscal policy (revenue, expenditure and borrowing). | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Follows national and international publications related to her field. | 5 |
| PLO06 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | To be able to conduct and publish studies related to the field of finance independently. | 3 |
| PLO07 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | To be able to prepare works in accordance with academic rules based on information about the basic theories of the field. | 4 |
| PLO08 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Appropriate responsibilities are assumed as a coordinator or participant in a project related to his/her field. | 3 |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | To be able to develop solutions to the role of public sector in economic life and international financial problems in the process of globalisation. | 1 |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | To be able to propose solutions to the problems related to fiscal theory, fiscal law, fiscal economics, budget and fiscal planning, which should be in the experts and researchers needed by the public and private sectors. | 5 |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Sets a vision and target for the organization/institution related to the field of study. | |
| PLO12 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | To be able to transfer the current developments and prepared studies in the field of finance to the groups in and out of the field in written, oral and visual ways. | 3 |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses advanced information and communication technologies along with computer software at the level required by the field. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | To be able to use at least one foreign language related to the field effectively and to have the ability to follow foreign literature. | |
| PLO15 | Yetkinlikler - Alana Özgü Yetkinlik | Acts in accordance with scientific and ethical values in the process of creating information and knowledge related to the field. | 4 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | The Concept of Tax Burden and Taxpayer Behaviors | reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 2 | Evolution of Tax Planning: From business taxation to tax planning | reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 3 | Tax planning theory: Definition, Purpose and Importance | reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 4 | tax planning principles and the importance of legal security principle | reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 5 | The role of professionals in tax planning | reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 6 | The place of veiling and collusion in tax planning | reading | Öğretim Yöntemleri: Anlatım |
| 7 | Role and Duty of the State | reading | Öğretim Yöntemleri: Anlatım, Tartışma, Soru-Cevap |
| 8 | Mid-Term Exam | evaluation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | international tax planning | reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 10 | Tax planning tools in the Income Tax Law | reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 11 | Tax planning tools in the Corporate Tax Law | reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama |
| 12 | Tax Planning in terms of Value Added, Special Consumption and Customs Tax | reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama |
| 13 | Tax planning tools in other tax laws | reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Tartışma |
| 14 | Tax planning in terms of procedural provisions | reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Tartışma |
| 15 | Student presentations | reading | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 16 | Term Exams | evaluation | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | evaluation | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 15 | 4 | 60 |
| Out of Class Study (Preliminary Work, Practice) | 15 | 4 | 60 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 1 | 40 | 40 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 15 | 15 |
| Final Exam | 1 | 20 | 20 |
| Total Workload (Hour) | 195 | ||
| Total Workload / 25 (h) | 7,80 | ||
| ECTS | 8 ECTS | ||